What security principle is based on the division of job responsibilities - designed to prevent fraud?

Mandatory Access Control (MAC) is an access control model that enforces strict access rules based on security labels, not on the division of job responsibilities.

Separation of Duties (SoD) is a control measure that prevents any single person from having complete control over a sensitive or critical process, thereby requiring multiple individuals to collude for fraud to occur. This principle significantly enhances internal controls and reduces the risk of malicious acts or mistakes going unnoticed.

Information Systems Auditing is the process of examining and evaluating an organization's information systems for compliance and effectiveness, rather than a principle for job responsibility division.

The Concept of Least Privilege dictates that users should be granted only the minimum necessary access rights to perform their job, which is distinct from distributing tasks among multiple individuals.